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Objectives: This research explores how an independent financial reporting monitoring and review body functions as a mechanism of accountability. Prior Work: The paper extends on a critical body of accounting research which draws on institutional theory to explain the functioning of financial...
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Our research is focused on the organizational legitimacy gained by the International Integrated Reporting Council (IIRC … legitimacy types, explaining the reasons of the users for participating in the standard-setting process. Also, for certain types … of legitimacy, we analyze the information provided by the IIRC on its website. A qualitative approach is presented in …
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economy’s socially irresponsible practices have led critics to challenge their legitimacy. Drawing upon legitimacy theory …, this research evaluates the legitimacy and corporate social responsibility (CSR) of sharing economy. The current stance of … sharing economy’s legitimacy is discussed regarding regulations; legal, tax, and labor issues; politics and lobbying behaviors …
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